With a new admin comes review of corporate tax structure. The projected tax increases may change participation in NQDC plans. Is your company prepared?
ARPA doubles, for publicly traded companies, the number of employees subject to the annual $1 M compensation deduction limit.
Insurance companies have diversified their overall risk/return profile to increase earnings & have added ICOLI, Insurance Company Owned Life Insurance. #Readmore
Deep Dive: 162(m) grandfathering rules for account balance plans & non-account balance plans.
Your first strategic step in making executive comp decisions in 2021 starts with Fulcrum Partners.
The IRS & Treasury Dept. have published FINALIZED executive comp IRC Sec. 162(m) guidelines. Here’s what’s changing…
Thank you, Mike Melbinger, for the following in-depth update on a problem no one apparently saw coming. We’ve enclosed below the full text of Mike’s article published on December 2, 2020: “Section 409A Meets 162(m) and Some Deferred Compensation Plans and Agreements May Need to be Amended by December 31,” followed by his additional postscript article published shortly thereafter.
Winston & Strawn Partner Michael Melbinger continues his analysis of the proposed regulations that have been issues by the Internal Revenue Service (IRS) and the Treasury Department on changes to Tax Code Section 162(m). The following article first appeared on the Executive Compensation Blog on January 13, 2020, and is republished here with the author’s permission. #executivecomp #fulcrumpartners #IRS #162m